The Boeing Company

Material Facts

• Each appeal concerned a government claim for cost impacts from multiple, simultaneous changes Boeing made unilaterally to its cost accounting practices.
• Some accounting changes resulted in cost savings for the government, while other changes resulted in cost increases for which Boeing was required to compensate the government.
• The appeals shared the issue whether impacts from multiple simultaneous changes should be aggregated or calculated in isolation.
• Each appeal also presented case-specific disputes over materiality or quantum calculations.
• The 12 appeals had been pending at the Board for periods ranging from approximately two to six years because of repeated stays requested by the parties.
• The parties' settlement discussions did not produce a settlement.
• Boeing filed three complaints at the Court of Federal Claims in December 2017 challenging the government's cost-impact aggregation methodology.
• Boeing sought to suspend or dismiss the Board appeals while pursuing the Court of Federal Claims litigation and a possible appeal at the Federal Circuit.
• Boeing stated that it would not assert a Takings claim in the Board appeals.
• The government stated that it would not be prejudiced whether the Board appeals proceeded or were stayed.

Parties

Appellant

The Boeing Company

Contract Number

000000-00-0-0000 et al.